Taxation : theory and practice
Author(s)
Bibliographic Information
Taxation : theory and practice
Financial Times Prentice Hall, 2002
2001/2002 ed
- : pbk
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Note
updated for 2001-2002
4th edition -- T.p. verso
Includes index
Description and Table of Contents
Description
Taxation: Theory and Practice is a core introductory text, providing broad coverage of personal and corporate taxation in the UK, from both a theoretical and a practical perspective. The intricacies of the taxation system are explained in a simple and approachable style, with many worked examples, review questions and other aids to learning.
Table of Contents
PART 1: The theory of taxation.
1. Introduction to the theory of taxation
2. Income taxation
3. The taxation of wealth
4. Company taxation
5. Indirect taxation
6. Tax evasion and avoidance
7. The UK tax system as a whole
8. Taxation and international trade
Review questions.
PART 2: Income tax.
9. Introduction to income tax
10. Business income
11. Capital allowances
12. Relief for trading losses
13. Income from employment
14. National insurance contributions
15. Provision for retirement
16. Investment income
17. The unified tax computation
18. Overseas, aspects of income tax
19. Taxation of estate income
20. Income tax on trust
Practice questions.
PART 3: Capital gains tax.
21. Introduction to capital gains tax
22. The computation of gains and losses
23. Chattels and wasting assets
24. Compensation and insurance money
25. Land and property
26. Shares and security
27. Capital gains tax reliefs
28. Partnership gains
29. Overseas aspects of CGT
30. Capital gains tax on estates and trusts
Practice questions.
PART 4: Corporation tax.
31. The charge to corporation tax
32. Advance corporation tax and income tax
33. Loss relief
34. Close companies
35. Investment companies
36. Groups of companies
37. Overseas aspects of corporation tax
Practice questions.
PART 5: Introduction to value added tax.
38. The supply of goods and services
39. Registration
40. The VAT system and accounting for VAT
41. The administration of VAT
Practice questions.
PART 6: The administration of direct taxation in the UK.
42. Administration of income tax and capital gains tax
43. Due dates, interest and penalties
44. The pay as you earn system
45. The administration of corporation tax
Practice questions.
Appendix 1: Important law case.
Appendix 2: Summary of rates and allowances.
Appendix 3: Answers to self assessment questions.
Index.
by "Nielsen BookData"